The Study On Response Strategy For Logistics Company After The "Replace The Business Tax With The VAT"

For goods and services in our country has been adopting parallel impose business tax and value-added tax management system,and most of the developed countries tend to adopt the VAT collection mode.Law imposed by the parallel model adapted to China's economic development at that time,but after years of economic and social development,increasingly exposed the disadvantages of this mode,the call for reform is becoming more and more high.Beginning in May 2016,camp to fully spread out,from then on China entered the era of value added tax.Logistics industry due to have a fundamental role in national economy,therefore to enter one of the first industry.In the reform,the logistics industry is included in the VAT system.Due to transportation and logistics auxiliary industry respectively according to different tax rate,so lead to different management mode of logistics enterprise tax burden.This paper expounds the background and significance of pilot reform,present situation of literature research,this paper ideas and research way.Then introduces the logistics industry to implement camp to increase.Then analyzed the comprehensive camp to increase average taxpayer in the tax and profit of logistics enterprise,the influence of key combined with specific case analysis comprehensive camp before and after the change to increase the enterprise's business model,profit and financial conditions change,and in view of the specific changes,puts forward to corresponding Suggestions.At the end of the article,summarizes the full text,and aiming at the shortcomings of the paper puts forward a new outlook on the future research.Through specific case analysis,this paper argues that the camp increases to the logistics industry has brought many benefits,refinement of the logistics enterprise business,promote the development of the logistics enterprise specialization.But in the short-term stage,individual logistics companies cope with insufficient,has not been fully prepared.For small-scale taxpayers,the tax burden will generally declined,while for the general taxpayer,the tax burden may not.In the long run,the general taxpayers by self adjusting will gradually reduce the tax burden,but in view of the reform in the beginning stage problems in the general taxpayers need through the transformation of the mode of operation mode,adjustment of financial accounting,such as perfecting the invoice management means to solve.This article from the enterprise Angle to analyze the problems and puts forward to corresponding measures,it has reference significance for other logistics enterprises.